HomeMy WebLinkAbout2078 OrdinanceORDINANCE NO. X2078:
Chapter P.M.C. 3.05 - Ambulance Service Excise Tax
AN ORDINANCE imposing an excise tax on all households, businesses,
and -industries in the City of Pasco for the provision
of ambulance service.
THE CITY COUNCIL OF THE CITY OF PASCO DOES ORDAIN AS FOLLOWS:
Section 1. That Section 3.05.010 of the Pasco Municipal Code be
and the same is hereby enacted to read'as follows:
P.M.C. 3.05.010 ESTABLISHMENT OF AMBULANCE SERVICE. There is
hereby established an ambulance service to serve as a public utility
of the city in order to provide adequate ambulance service. This
service shall charge rates as approved by the city council.
Section 2. That Section 3.05.020 of the Pasco Municipal Code be
and the same is hereby enacted to read as follows:
P.M.C. 3.05.020 LEVY OF TAX. In addition to any rates or charges
as fixed by the council, an excise tax in the amount of $ 1.20
per month shall be levied and collected from all households, businesses
and industries located in the city. Each separate physical location
shall be assessed the tax. Separate water and/or sewer hookups shall
be one criterion for determining a separate physical location.
The city manager or his designee shall be responsible for the
billing and collection of this tax.
The taxes shall be dice and owing on the last day of each month
and shall be delinquent if not paid in full twenty (20) days after
the date of billing. A delinquency assessment of $.50 for each month
or portion thereof the account remains delinquent shall be due and
owing and shall be added to the bill. No delinquency assessment
may be added until one notice of delinquency has been mailed or
delivered to the account's address.* (*P.M.C. 13.16.050)
Section 3. That Section 3.05.030 of the Pasco Municipal Code be
and the same is hereby enacted to read as follows:
P.M.C. 3.05.030 RESPONSIBILITY FOR TAX. The term "household"
shall include all single-family dwellings, each apartment or individual
unit in multiple dwellings, and each mobile home, whether or not
occupied.
The owner of the property, the applicant for water -and/or sewer
service to the property, and all adult residents in a household
shall be liable for the tax, although there is only one assessment
for each separate physical location.
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Notice of the tax bill shall be sent to the applicant for water
and/or sewer service to the location, if there is such service, unless
notarized instructions from the property owner are received by the
city requesting that the property owner be billed. In all other
cases, the property owner shall be billed.
In the event that the tax bill is included with the billing for
water and/or sewer charges, any payments received shall be deemed
to be first applied against this tax unless written instructions
otherwise are given. * (*P.M.C. 13.04.080)
Section 4. That Section 3.05.040 of the Pasco Municipal Code be
and the same is hereby enacted to read as follows:
P.M.C. 3.05.040 NON-PAYMENT PENALTY. Any person not paying
the tax and any delinquency assessments imposed by this chapter after
having notice thereof shall be chargeable with a civil violation with
a penalty of not less than fifty & 00/100 ($50.00) dollars and not
more than five hundred & 00/100 ($500.00) dollars. In addition to
the civil penalty, such person shall be ordered to pay the taxes due
and shall be punished for contempt of court in the event they are
not paid within the time and in the manner ordered.by the court. In
addition, a willful failure to pay the tax and any delinquency
assessments imposed by this chapter shall be a criminal violation of
this code.
Section 5. That Section 3.05.050 of the Pasco Municipal Code be
and the same is hereby enacted to read as follows:
P.M.C. 3.05.050 PROCEEDS OF TAX. The proceeds of this excise
tax shall be credited to a separate account and shall be used solely
for the operation, maintenance, and capital needs of the city ambulance
service.
Section 6. That Section 3.05.060 of the Pasco Municipal Code be
and the same is hereby enacted to read as follows:
P:M.C. 3.05.060 EMERGENCY SERVICE. Emergency service is that
service of which the recipient is in immediate need in order to
save or sustain his or her life, that service which is immediately
necessary to prevent serious complications to the health of physical
well-being of the recipient, or that service which is needed to protect
and preserve the receipient's health when that person has been injured
as a result of an accident.
Section 7. That Section 3.05.070 of the Pasco Municipal Code be
and the same is hereby enacted to read as follows:
P.M.C. 3.05.070 SERVICE FEE ADJUSTMENT.
(1) There shall be no charge for emergency service to households,
businesses and industries in the city as set forth below in the event
the charge for taxes provided by this chapter is not delinquent:
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HOUSEHOLD: There shall be no charge for emergency service
for residents and for persons staying overnight or longer
at a household. There shall be no charge to emergency
service at the location of a household when the need for
such service arose at a household and the recipient of the
service is visiting the household.
BUSINESS AND INDUSTRIES: There shall be no charge for
emergency service for owners, officers, and employees of
the business or industry when the need for such service
arose while the recipient of the service was engaged in the
regular course of his or her business or employ or is
traveling to the business or industry location to commence
work or is traveling from the business or industry location
following the completion of work.
(2) In establishing fees for non -emergency service, the council
shall establish lower fees for the persons covered by subsection (1)
above than for other persons.
Section 8. That Section 3.05.080 of the Pasco Municipal Code be
and the same is hereby enacted to read as follows:
P.M.C. 3.05.080 RECIPROCAL AGREEMENTS. The city manager is
hereby authorized to enter into agreements with other governmental
entites for the provision of free emergency service and/or for.the
provision of non -emergency ambulance service for the lower rates as
provided in P.M.C. 3.05.070(2) provided the other governmental entity
extends equal or substantially similar benefits to members of house-
holds who pay the tax provided herein. To be effective, this agreement
shall be filed with the city clerk and the city council.
Section 9. This ordinance shall be in full force and effect on
January 1, 1980, following its passage and publication as required
by law.
PASSED by the City Council of the City of Pasco this; day of
` —_� . 1979.
ATT ST':,
'Ev _Yr1 Wells, City Clerk — Che'
AP ROVED AS TO FORM:
11 60 jj'�t�
e nis J. De elice, City Attorney
ie, Mayor